Income tax law (Germany)
The income tax law governs the taxation of income of individuals. The legal basis included
- the Income Tax Act ( EStG ),
- the Income Tax Implementation Ordinance ( EStDV ) and
- the Wage Tax Implementation Ordinance ( LStDV ).
The Income Tax Guidelines ( EStR ) contain further regulations that are binding for the tax offices.
The taxation of the income of legal persons , however, is regulated in corporation tax law.